When is a formal inventory by a judicial officer mandatory?

Updated March 2026 - The question of a formal inventory by a judicial officer arises in specific legal contexts: complex estate settlements, protective measures for vulnerable adults, judicial liquidations or formal tax valuations. Since 1 July 2022, the merger of the former huissier de justice (bailiff) and commissaire-priseur judiciaire (judicial auctioneer) professions into the unified role of commissaire de justice (judicial officer) has changed the professional landscape. It is therefore essential to understand which professionals are authorised to prepare an inventory and when the law actually requires one.

An inventory is a formal document that lists, describes and estimates the value of movable property belonging to an individual or legal entity. When prepared by an authorised professional — today the commissaire de justice — it carries particular evidential weight. The inventory is not merely a list: it constitutes a prisee (formal valuation), meaning an item-by-item estimate of movable assets that can be relied upon against third parties, the tax authorities or in court proceedings.

In practice, an inventory may cover household furniture and furnishings, works of art, vehicles, professional equipment, stock, jewellery or collections. Each category of asset follows specific valuation rules.

Acceptance of an estate limited to net assets#

Article 789 of the French Civil Code requires that a déclaration of acceptance of an estate limited to net assets (acceptation à concurrence de l'actif net) must be accompanied or followed by a detailed inventory of the estate's assets and liabilities, with item-by-item valuations. This inventory is a mandatory formality: without it, unconditional acceptance is presumed, exposing the heir to liabilities beyond the value of the assets received.

The estate inventory must be prepared within three months of the opening of the succession. It may be drawn up by a notary or by a judicial officer. The choice of professional depends on the nature of the assets: if the estate includes valuable furniture, works of art or collections, engaging a judicial officer (formerly a judicial auctioneer) is often appropriate for the quality of the valuation.

Protection of minors and protected adults#

Article 503 of the French Civil Code provides that an inventory of the assets of an adult under curatorship or guardianship must be drawn up within three months of the opening of the protective measure. This inventory, which may be prepared by a judicial officer, aims to protect the vulnerable person's estate and to establish a contradictory record before management by the guardian or curator.

Similarly, where the dissolution of a matrimonial community or joint ownership involves a minor, a formal inventory may be required to safeguard the child's rights.

Court-ordered inventories#

In the context of an estate dispute, a contentious joint ownership or an over-indebtedness procedure, the judge may order a judicial officer to prepare an inventory. This conservatory measure aims to freeze the state of the estate and prevent any dissipation of assets. A judicial inventory then carries enhanced evidential weight and may serve as the basis for a subsequent expert assessment.

Judicial liquidations and collective proceedings#

In the event of judicial liquidation of a company, the inventory of movable property and professional equipment forms part of the judicial administrator's duties. A judicial officer may be appointed to value movable assets before their sale at public auction. This mission falls within the regulatory framework of judicial officers' fees, which provide for emoluments proportional to the value of the inventoried assets.

When filing an estate tax return, heirs must declare the value of the deceased's furniture and furnishings. Article 764 of the French General Tax Code provides two options:

• the 5% furniture allowance applied to the gross value of the estate (real estate and movable property combined), without the need for justification;
• the actual value based on a formal inventory, which replaces the allowance.

This choice has direct tax consequences. If the deceased owned little furniture relative to the overall value of the estate (for example, an elderly person in a care home), the 5% allowance can lead to significant over-taxation. Conversely, a formal inventory prepared by a judicial officer allows the actual market value of the furniture to be used — often lower than the allowance — thereby reducing inheritance tax.

In practice, a formal inventory is therefore recommended whenever the actual value of furniture and furnishings is significantly below 5% of the gross estate. This is a common situation in estates where real estate assets are substantial and movable property is limited.

Since the reform of 1 July 2022, several professionals are authorised to prepare an inventory:

• the notary, who draws up a notarial inventory, particularly in the context of estates and protective measures;
• the judicial officer (commissaire de justice), who carries out the valuation and formal inventory of movable property;
• the voluntary sale auctioneer (commissaire-priseur de ventes volontaires), who may be engaged to estimate works of art, antiques or valuable collections.

The choice of professional depends on the nature of the assets and the legal context. For a standard estate inventory, the notary is the natural point of contact. For complex movable assets (works of art, collections, industrial equipment), a judicial officer or voluntary sale auctioneer brings valuable technical expertise.

The fee for an inventory and valuation by a judicial officer is regulated by decree. Emoluments are calculated on a sliding scale proportional to the value of the inventoried assets. As a guide, the cost of a standard estate inventory typically ranges from €200 to €800 for standard movable property, but can be significantly higher for high-value items requiring specialist expertise.

It is important to compare this cost against the potential tax savings. If the inventory reduces the taxable base by several thousand euros, the inheritance tax saved will far exceed the judicial officer's fees.

An incomplete, late or irregular inventory can have serious patrimonial consequences:

• reclassification of acceptance: in the absence of an inventory within the legal timeframe, the heir may be deemed to have accepted the estate unconditionally and therefore be liable for debts beyond the assets received;
• application of the 5% furniture allowance: without a formal inventory, the tax authorities automatically apply the allowance, which may result in over-taxation;
• difficulties in the event of a dispute between heirs: an imprecise or contestable inventory complicates the division of assets and may fuel long-lasting estate conflicts;
• liability of the guardian or curator: in matters of legal protection, the absence of an inventory exposes the representative to liability for any failure in managing the estate.

Hayot Expertise insight: before ordering an inventory, qualify the legal context precisely. The need is not the same in an inheritance matter, a protective measure or a purely private patrimonial review. An unnecessary inventory costs money; a missing inventory can cost much more.

• the obligation to inventory depends on the legal context (succession, protection, liquidation);
• a formal inventory can replace the 5% furniture allowance and reduce inheritance tax;
• the commissaire de justice replaced the judicial auctioneer from 1 July 2022;
• the patrimonial consequences of a missing or irregular inventory can be significant;
• the cost of the inventory is regulated and is often offset by the tax savings.

We can help you understand the legal context and prepare for the accounting or patrimonial implications of your case.

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In 2026, a formal inventory by a judicial officer is not an optional formality. It responds to specific cases defined by law: acceptance of an estate limited to net assets (Article 789 of the Civil Code), protection of vulnerable persons (Article 503 of the Civil Code), court-ordered inventories or corporate liquidations. Beyond legal obligation, a formal inventory is an often underused tax lever, allowing the actual value of furniture and furnishings to replace the 5% allowance and significantly reduce inheritance tax.

(Official sources: French Civil Code articles 789 and 503, French General Tax Code article 764, Service-Public on the judicial officer profession, Decree No. 2024-173 of 28 February 2024 on judicial officers' fees)